OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1013

EXTRAORDINARY

No. 7

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(10)

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), the

Government of Goa hereby makes the

following rules further to amend the Goa

Goods

and

Services

Tax

Rules,

2017,

namely:—

(1) These rules may be called the Goa

Goods and Services Tax (Third Amendment)

Rules, 2017.

(2) They shall be deemed to have come into

force with effect from the 1st day of July,

2017.

(I) In the Goa Goods and Services Tax

Rules, 2017,—

(i) in rule 44,

(a) in sub-rule (2), for the words

―integrated tax and central tax‖, the words

―central tax, State tax, Union territory tax

and integrated tax‖ shall be substituted;

(b) in sub-rule (2), after the words

―integrated tax‖, for the brackets and

figure ―(2)‖, the brackets and figure ―(3)‖

shall be substituted;

(c) in sub-rule (6), for the words and

letters ―IGST and CGST‖, the words

―central tax, State tax, Union territory tax

and integrated tax‖ shall be substituted;

(ii) in rule 96,

(a) in sub-rule (1), in clause (b), and

(b) in sub-rule (3),

after the words, figures and letters

―FORM GSTR 3‖, the words and figures ―or

FORM GSTR-3B, as the case may be;‖ shall

be inserted;

(iii) after rule 96, the following rule shall be

inserted, namely:—

―96A. Refund of integrated tax paid on

export of goods or services under bond or

Letter of Undertaking.— (1) Any registered

person availing the option to supply goods

or services for export without payment of

integrated tax shall furnish, prior to export,

a bond or a Letter of Undertaking in FORM

GST RFD-11 to the jurisdictional Commi-

ssioner, binding himself to pay the tax

due along with the interest specified

SERIES I No. 13

Panaji, 5th July, 2017 (Asadha 14, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

Suggestions are welcomed on e-mail: dir–[email protected]

1013

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

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5TH JULY, 2017

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under sub-section (1) of section 50 within

a period of —

(a) fifteen days after the expiry of three

months from the date of issue of the invoice

for export, if the goods are not exported out

of India; or

(b) fifteen days after the expiry of one

year, or such further period as may be

allowed by the Commissioner, from the

date of issue of the invoice for export, if the

payment of such services is not received

by the exporter in convertible foreign

exchange.

(2) The details of the export invoices

contained in FORM GSTR-1 furnished on

the common portal shall be electronically

transmitted to the system designated by

Customs and a confirmation that the goods

covered by the said invoices have been

exported out of India shall be electronically

transmitted to the common portal from the

said system.

(3) Where the goods are not exported

within the time specified in sub-rule (1)

and the registered person fails to pay the

amount mentioned in the said sub-rule, the

export as allowed under bond or Letter of

Undertaking shall be withdrawn forthwith

and the said amount shall be recovered

from the registered person in accordance

with the provisions of section 79.

(4) The export as allowed under bond or

Letter of Undertaking withdrawn in terms

of sub-rule (3) shall be restored imme-

diately when the registered person pays

the amount due.

(5) The Board, by way of notification,

may specify the conditions and safeguards

under which a Letter of Undertaking may

be furnished in place of a bond.

(6) The provisions of sub-rule (1) shall

apply, mutatis mutandis, in respect of zero-

rated supply of goods or services or both to

a Special Economic Zone developer or a

Special

Economic

Zone

unit

without

payment of integrated tax.‖;

(iv) in rule 117, in sub-rule (1), after the

words ―the amount of input tax credit‖, the

words ―of eligible duties and taxes, as

defined in Explanation 2 to section 140,‖ shall

be inserted;

(v) for rule 119, the following rule shall be

substituted, namely:-

―119. Declaration of stock held by a

principal and job-worker/agent.— Every

person to whom the provisions of section

141 or sub-section (12) of section 142 apply

shall, within ninety days of the appointed

day, submit a declaration electronically in

FORM GST TRAN-1, specifying therein, the

stock of the inputs, semi-finished goods or

finished goods, as applicable, held by him

on the appointed day.‖;

(vi) after rule 138, the following shall be

inserted, namely:—

―Chapter – XVII

Inspection, Search and Seizure

139. Inspection, search and seizure.— (1)

Where the proper officer not below the rank of

a Joint Commissioner has reasons to believe

that a place of business or any other place is

to be visited for the purposes of inspection or

search or, as the case may be, seizure in

accordance with the provisions of section 67,

he shall issue an authorisation in FORM GST

INS-01 authorising any other officer subordi-

nate to him to conduct the inspection or

search or, as the case may be, seizure of

goods, documents, books or things liable to

confiscation.

(2) Where any goods, documents, books or

things are liable for seizure under sub-section

(2) of section 67, the proper officer or an

authorised officer shall make an order of

seizure in FORM GST INS-02.

(3) The proper officer or an authorised

officer may entrust upon the owner or the

custodian of goods, from whose custody such

goods or things are seized, the custody of

such goods or things for safe upkeep and the

said person shall not remove, part with, or

otherwise deal with the goods or things

OFFICIAL GAZETTE — GOVT. OF GOA

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except with the previous permission of such

officer.

(4) Where it is not practicable to seize any

such goods, the proper officer or the

authorised officer may serve on the owner or

the custodian of the goods, an order of

prohibition in FORM GST INS-03 that he shall

not remove, part with, or otherwise deal with

the

goods

except

with

the

previous

permission of such officer.

(5)

The

officer

seizing

the

goods,

documents, books or things shall prepare an

inventory of such goods or documents or

books

or

things

containing,

inter

alia,

description, quantity or unit, make, mark or

model, where applicable, and get it signed by

the person from whom such goods or

documents or books or things are seized.

140. Bond and security for release of seized

goods.— (1) The seized goods may be

released

on

a

provisional

basis

upon

execution of a bond for the value of the goods

in FORM GST INS-04 and furnishing of a

security in the form of a bank guarantee

equivalent to the amount of applicable tax,

interest and penalty payable.

Explanation.— For the purposes of the

rules under the provisions of this Chapter, the

―applicable tax‖ shall include central tax and

State tax or central tax and the Union territory

tax, as the case may be and the cess, if any,

payable under the Goods and Services Tax

(Compensation to States) Act, 2017 (15 of

2017).

(2) In case the person to whom the goods

were released provisionally fails to produce

the goods at the appointed date and place

indicated by the proper officer, the security

shall be encashed and adjusted against the

tax, interest and penalty and fine, if any,

payable in respect of such goods.

141. Procedure in respect of seized goods.—

(1) Where the goods or things seized are of

perishable or hazardous nature, and if the

taxable person pays an amount equivalent to

the market price of such goods or things or

the amount of tax, interest and penalty that is

or may become payable by the taxable

person, whichever is lower, such goods or, as

the case may be, things shall be released

forthwith, by an order in FORM GST INS-05,

on proof of payment.

(2) Where the taxable person fails to pay

the amount referred to in sub-rule (1) in

respect of the said goods or things, the

Commissioner may dispose of such goods or

things and the amount realized thereby shall

be adjusted against the tax, interest, penalty,

or any other amount payable in respect of

such goods or things.

CHAPTER - XVIII

Demands and Recovery

142. Notice and order for demand of

amounts payable under the Act.— (1) The

proper officer shall serve, along with the

(a) notice under sub-section (1) of section

73 or sub-section (1) of section 74 or

sub-section (2) of section 76, a summary

thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of

section 73 or sub-section (3) of section 74, a

summary thereof electronically in FORM

GST DRC-02,

specifying therein the details of the amount

payable.

(2) Where, before the service of notice or

statement, the person chargeable with tax

makes payment of the tax and interest in

accordance with the provisions of sub-section

(5) of section 73 or, as the case may be, tax,

interest and penalty in accordance with the

provisions of sub-section (5) of section 74, he

shall inform the proper officer of such

payment in FORM GST DRC-03 and the

proper officer shall issue an acknowledge-

ment, accepting the payment made by the

said person in FORM GST DRC–04.

(3) Where the person chargeable with tax

makes payment of tax and interest under

sub-section (8) of section 73 or, as the case

may be, tax, interest and penalty under

sub-section (8) of section 74 within thirty

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days of the service of a notice under sub-rule

(1), he shall intimate the proper officer of such

payment in FORM GST DRC-03 and the

proper officer shall issue an order in FORM

GST DRC-05 concluding the proceedings in

respect of the said notice.

(4) The representation referred to in sub-

-section (9) of section 73 or sub-section (9) of

section 74 or sub-section (3) of section 76

shall be in FORM GST DRC-06.

(5) A summary of the order issued under

sub-section (9) of section 73 or sub-section (9)

of section 74 or sub-section (3) of section 76

shall be uploaded electronically in FORM GST

DRC-07, specifying therein the amount of tax,

interest and penalty payable by the person

chargeable with tax.

(6) The order referred to in sub-rule (5) shall

be treated as the notice for recovery.

(7) Any rectification of the order, in

accordance with the provisions of section

161, shall be made by the proper officer in

FORM GST DRC-08.

143. Recovery by deduction from any money

owed.— Where any amount payable by a

person (hereafter referred to in this rule as

―the defaulter‖) to the Government under any

of the provisions of the Act or the rules made

thereunder is not paid, the proper officer may

require, in FORM GST DRC-09, a specified

officer to deduct the amount from any money

owing to such defaulter in accordance with

the provisions of clause (a) of sub-section (1)

of section 79.

Explanation.— For the purposes of this

rule, ―specified officer‖ shall mean any officer

of the Central Government or a State

Government or the Government of a Union

territory or a local authority, or of a Board or

Corporation

or

a

company

owned

or

controlled, wholly or partly, by the Central

Government or a State Government or the

Government of a Union territory or a local

authority.

144. Recovery by sale of goods under the

control of proper officer.— (1) Where any

amount due from a defaulter is to be

recovered by selling goods belonging to such

person in accordance with the provisions of

clause (b) of sub-section (1) of section 79, the

proper officer shall prepare an inventory and

estimate the market value of such goods and

proceed to sell only so much of the goods as

may be required for recovering the amount

payable

along

with

the

administrative

expenditure incurred on the recovery process.

(2) The said goods shall be sold through a

process of auction, including e-auction, for

which a notice shall be issued in FORM GST

DRC-10 clearly indicating the goods to be

sold and the purpose of sale.

(3) The last day for submission of bid or the

date of auction shall not be earlier than fifteen

days from the date of issue of the notice

referred to in sub-rule (2):

Provided that where the goods are of

perishable or hazardous nature or where the

expenses of keeping them in custody are

likely to exceed their value, the proper officer

may sell them forthwith.

(4) The proper officer may specify the

amount of pre-bid deposit to be furnished in

the manner specified by such officer, to make

the bidders eligible to participate in the

auction, which may be returned to the

unsuccessful bidders, forfeited in case the

successful bidder fails to make the payment

of the full amount, as the case may be.

(5) The proper officer shall issue a notice to

the successful bidder in FORM GST DRC-11

requiring him to make the payment within a

period of fifteen days from the date of auction.

On payment of the full bid amount, the proper

officer shall transfer the possession of the

said goods to the successful bidder and issue

a certificate in FORM GST DRC-12.

(6) Where the defaulter pays the amount

under recovery, including any expenses

incurred on the process of recovery, before

the issue of the notice under sub-rule (2), the

proper officer shall cancel the process of

auction and release the goods.

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(7) The proper officer shall cancel the

process and proceed for re-auction where no

bid is received or the auction is considered to

be non-competitive due to lack of adequate

participation or due to low bids.

145. Recovery from a third person.— (1) The

proper officer may serve upon a person

referred to in clause (c) of sub-section (1) of

section 79 (hereafter referred to in this rule as

―the third person‖), a notice in FORM GST

DRC-13 directing him to deposit the amount

specified in the notice.

(2) Where the third person makes the

payment of the amount specified in the notice

issued under sub-rule (1), the proper officer

shall issue a certificate in FORM GST DRC-14

to the third person clearly indicating the

details of the liability so discharged.

146. Recovery through execution of a

decree, etc.— Where any amount is payable

to the defaulter in the execution of a decree of

a civil court for the payment of money or for

sale in the enforcement of a mortgage or

charge, the proper officer shall send a request

in FORM GST DRC- 15 to the said court and

the court shall, subject to the provisions of

the Code of Civil Procedure, 1908 (5 of 1908),

execute the attached decree, and credit the

net proceeds for settlement of the amount

recoverable.

147. Recovery by sale of movable or

immovable property.— (1) The proper officer

shall prepare a list of movable and immovable

property belonging to the defaulter, estimate

their value as per the prevalent market price

and issue an order of attachment or distraint

and a notice for sale in FORM GST DRC- 16

prohibiting any transaction with regard to

such movable and immovable property as

may be required for the recovery of the

amount due:

Provided that the attachment of any

property in a debt not secured by a

negotiable

instrument,

a

share

in

a

corporation, or other movable property not in

the possession of the defaulter except for

property deposited in, or in the custody of any

Court, shall be attached in the manner

provided in rule 151.

(2) The proper officer shall send a copy of

the order of attachment or distraint to the

concerned Revenue Authority or Transport

Authority or any such Authority to place

encumbrance

on

the

said

movable

or

immovable property, which shall be removed

only on the written instructions from the

proper officer to that effect.

(3) Where the property subject to the

attachment or distraint under sub-rule (1) is—

(a) an immovable property, the order of

attachment or distraint shall be affixed on

the said property and shall remain affixed

till the confirmation of sale;

(b) a movable property, the proper officer

shall seize the said property in accordance

with the provisions of chapter XIV of the

Act and the custody of the said property

shall either be taken by the proper officer

himself or an officer authorised by him.

(4) The property attached or distrained

shall be sold through auction, including

e-auction, for which a notice shall be issued

in FORM GST DRC- 17 clearly indicating

the property to be sold and the purpose of

sale.

(5) Notwithstanding anything contained in

the provision of this Chapter, where the

property to be sold is a negotiable instrument

or a share in a corporation, the proper officer

may, instead of selling it by public auction,

sell such instrument or a share through a

broker and the said broker shall deposit to

the Government so much of the proceeds of

such sale, reduced by his commission, as may

be required for the discharge of the amount

under

recovery

and

pay

the

amount

remaining, if any, to the owner of such

instrument or a share.

(6) The proper officer may specify the

amount of pre-bid deposit to be furnished in

the manner specified by such officer, to make

the bidders eligible to participate in the

auction, which may be returned to the

unsuccessful bidders or, forfeited in case the

successful bidder fails to make the payment

of the full amount, as the case may be.

OFFICIAL GAZETTE — GOVT. OF GOA

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(7) The last day for the submission of the

bid or the date of the auction shall not be

earlier than fifteen days from the date of issue

of the notice referred to in sub-rule (4):

Provided that where the goods are of

perishable or hazardous nature or where the

expenses of keeping them in custody are

likely to exceed their value, the proper officer

may sell them forthwith.

(8) Where any claim is preferred or any

objection is raised with regard to the

attachment or distraint of any property on the

ground that such property is not liable to

such attachment or distraint, the proper

officer shall investigate the claim or objection

and may postpone the sale for such time as

he may deem fit.

(9) The person making the claim or

objection must adduce evidence to show that

on the date of the order issued under sub-rule

(1) he had some interest in, or was in

possession of, the property in question under

attachment or distraint.

(10) Where, upon investigation, the proper

officer is satisfied that, for the reason stated

in the claim or objection, such property was

not, on the said date, in the possession of the

defaulter or of any other person on his behalf

or that, being in the possession of the

defaulter on the said date, it was in his

possession, not on his own account or as his

own property, but on account of or in trust for

any other person, or partly on his own

account and partly on account of some other

person, the proper officer shall make an order

releasing the property, wholly or to such

extent as he thinks fit, from attachment or

distraint.

(11) Where the proper officer is satisfied

that the property was, on the said date, in the

possession of the defaulter as his own

property and not on account of any other

person, or was in the possession of some

other person in trust for him, or in the

occupancy of a tenant or other person paying

rent to him, the proper officer shall reject the

claim and proceed with the process of sale

through auction.

(12) The proper officer shall issue a notice

to the successful bidder in FORM GST DRC-

11 requiring him to make the payment within

a period of fifteen days from the date of such

notice and after the said payment is made, he

shall issue a certificate in FORM GST DRC-12

specifying the details of the property, date of

transfer, the details of the bidder and the

amount paid and upon issuance of such

certificate, the rights, title and interest in the

property shall be deemed to be transferred to

such bidder:

Provided that where the highest bid is

made by more than one person and one of

them is a co-owner of the property, he shall

be deemed to be the successful bidder.

(13) Any amount, including stamp duty, tax

or fee payable in respect of the transfer of the

property specified in sub-rule (12), shall be

paid to the Government by the person to

whom the title in such property is transferred.

(14) Where the defaulter pays the amount

under recovery, including any expenses

incurred on the process of recovery, before

the issue of the notice under sub-rule (4), the

proper officer shall cancel the process of

auction and release the goods.

(15) The proper officer shall cancel the

process and proceed for re-auction where no

bid is received or the auction is considered to

be non-competitive due to lack of adequate

participation or due to low bids.

148. Prohibition against bidding or purchase

by officer.— No officer or other person having

any duty to perform in connection with any

sale under the provisions of this Chapter

shall, either directly or indirectly, bid for,

acquire or attempt to acquire any interest in

the property sold.

149. Prohibition against sale on holidays.—

No sale under the rules under the provision of

this chapter shall take place on a Sunday or

other general holidays recognized by the

Government or on any day which has

been notified by the Government to be a

holiday for the area in which the sale is to

take place.

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150. Assistance by police.— The proper

officer may seek such assistance from the

officer-in-charge of the jurisdictional police

station as may be necessary in the discharge

of his duties and the said officer-in-charge

shall depute sufficient number of police

officers for providing such assistance.

151. Attachment of debts and shares, etc.—

(1) A debt not secured by a negotiable

instrument, a share in a corporation, or other

movable property not in the possession of the

defaulter except for property deposited in, or

in the custody of any court shall be attached

by a written order in FORM GST DRC-16

prohibiting.—

(a) in the case of a debt, the creditor from

recovering the debt and the debtor from

making payment thereof until the receipt of

a further order from the proper officer;

(b) in the case of a share, the person in

whose name the share may be standing

from transferring the same or receiving any

dividend thereon;

(c) in the case of any other movable

property, the person in possession of the

same from giving it to the defaulter.

(2) A copy of such order shall be affixed on

some conspicuous part of the office of the

proper officer, and another copy shall be sent,

in the case of debt, to the debtor, and in the

case of shares, to the registered address of

the corporation and in the case of other

movable property, to the person in possession

of the same.

(3) A debtor, prohibited under clause (a) of

sub-rule (1), may pay the amount of his debt

to the proper officer, and such payment shall

be deemed as paid to the defaulter.

152. Attachment of property in custody of

courts or Public Officer.— Where the property

to be attached is in the custody of any court

or Public Officer, the proper officer shall send

the order of attachment to such court or

officer, requesting that such property, and

any interest or dividend becoming payable

thereon, may be held till the recovery of the

amount payable.

153. Attachment of interest in partnership.—

(1) Where the property to be attached

consists of an interest of the defaulter, being

a partner, in the partnership property, the

proper officer may make an order charging

the share of such partner in the partnership

property and profits with payment of the

amount due under the certificate, and may,

by the same or subsequent order, appoint a

receiver of the share of such partner in the

profits, whether already declared or accruing,

and of any other money which may become

due to him in respect of the partnership, and

direct accounts and enquiries and make an

order for the sale of such interest or such

other order as the circumstances of the case

may require.

(2) The other partners shall be at liberty at

any time to redeem the interest charged or, in

the case of a sale being directed, to purchase

the same.

154. Disposal of proceeds of sale of goods

and movable or immovable property.— The

amounts so realised from the sale of goods,

movable or immovable property, for the

recovery of dues from a defaulter shall,-

(a) first, be appropriated against the

administrative cost of the recovery process;

(b) next, be appropriated against the

amount to be recovered;

(c) next, be appropriated against any

other amount due from the defaulter under

the Act or the Integrated Goods and

Services Tax Act, 2017 or the Union

Territory Goods and Services Tax Act, 2017

or any of the State Goods and Services Tax

Act, 2017 and the rules made thereunder;

and

(d) any balance, be paid to the defaulter.

155.

Recovery

through

land

revenue

authority.— Where an amount is to be

recovered in accordance with the provisions

of clause (e) of sub-section (1) of section 79,

the proper officer shall send a certificate to

the Collector or Deputy Commissioner of the

district or any other officer authorised in this

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behalf in FORM GST DRC- 18 to recover from

the person concerned, the amount specified

in the certificate as if it were an arrear of land

revenue.

156. Recovery through court.— Where an

amount is to be recovered as if it were a fine

imposed

under

the

Code

of

Criminal

Procedure, 1973, the proper officer shall make

an

application

before

the

appropriate

Magistrate in accordance with the provisions

of clause (f) of sub-section (1) of section 79 in

FORM GST DRC- 19 to recover from the

person concerned, the amount specified

thereunder as if it were a fine imposed by

him.

157. Recovery from surety.— Where any

person has become surety for the amount due

by the defaulter, he may be proceeded

against under this Chapter as if he were the

defaulter.

158. Payment of tax and other amounts in

instalments.— (1) On an application filed

electronically by a taxable person, in FORM

GST DRC- 20, seeking extension of time for

the payment of taxes or any amount due

under the Act or for allowing payment of such

taxes or amount in instalments in accordance

with the provisions of section 80, the

Commissioner shall call for a report from the

jurisdictional officer about the financial ability

of the taxable person to pay the said amount.

(2) Upon consideration of the request of the

taxable person and the report of the

jurisdictional officer, the Commissioner may

issue an order in FORM GST DRC- 21

allowing the taxable person further time to

make payment and/or to pay the amount in

such monthly instalments, not exceeding

twenty-four, as he may deem fit.

(3) The facility referred to in sub-rule (2)

shall not be allowed where-

(a) the taxable person has already

defaulted on the payment of any amount

under the Act or the Integrated Goods and

Services Tax Act, 2017 or the Union

Territory Goods and Services Tax Act, 2017

or any of the State Goods and Services Tax

Act, 2017, for which the recovery process is

on;

(b) the taxable person has not been

allowed to make payment in instalments in

the preceding financial year under the Act

or the Integrated Goods and Services Tax

Act, 2017 or the Union Territory Goods and

Services Tax Act, 2017 or any of the State

Goods and Services Tax Act, 2017;

(c) the amount for which instalment

facility is sought is less than twenty–five

thousand rupees.

159. Provisional attachment of property.—

(1) Where the Commissioner decides to

attach any property, including bank account

in accordance with the provisions of section

83, he shall pass an order in FORM GST DRC-

22 to that effect mentioning therein, the

details of property which is attached.

(2) The Commissioner shall send a copy of

the order of attachment to the concerned

Revenue Authority or Transport Authority or

any such Authority to place encumbrance on

the said movable or immovable property,

which shall be removed only on the written

instructions from the Commissioner to that

effect.

(3) Where the property attached is of

perishable or hazardous nature, and if the

taxable person pays an amount equivalent to

the market price of such property or the

amount that is or may become payable by the

taxable person, whichever is lower, then such

property shall be released forthwith, by an

order in FORM GST DRC-23, on proof of

payment.

(4) Where the taxable person fails to pay

the amount referred to in sub-rule (3) in

respect of the said property of perishable or

hazardous nature, the Commissioner may

dispose of such property and the amount

realized thereby shall be adjusted against the

tax, interest, penalty, fee or any other amount

payable by the taxable person.

(5) Any person whose property is attached

may, within seven days of the attachment

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1021

under sub-rule (1), file an objection to the

effect that the property attached was or is not

liable to attachment, and the Commissioner

may, after affording an opportunity of being

heard to the person filing the objection,

release the said property by an order in

FORM GST DRC- 23.

(6) The Commissioner may, upon being

satisfied that the property was, or is no

longer liable for attachment, release such

property by issuing an order in FORM GST

DRC- 23.

160. Recovery from company in liquidation.—

Where the company is under liquidation as

specified in section 88, the Commissioner

shall notify the liquidator for the recovery of

any

amount

representing

tax,

interest,

penalty or any other amount due under the

Act in FORM GST DRC -24.

161. Continuation of certain recovery pro-

ceedings.— The order for the reduction or

enhancement of any demand under section 84

shall be issued in FORM GST DRC- 25.

Chapter - XIX

Offences and Penalties

162. Procedure for compounding of offences.—

(1) An applicant may, either before or after

the institution of prosecution, make an

application under sub-section (1) of section

138 in FORM GST CPD-01 to the Commi-

ssioner for compounding of an offence.

(2) On receipt of the application, the

Commissioner shall call for a report from the

concerned officer with reference to the

particulars furnished in the application, or

any

other

information,

which

may

be

considered relevant for the examination of

such application.

(3) The Commissioner, after taking into

account the contents of the said application,

may, by order in FORM GST CPD-02, on being

satisfied that the applicant has co-operated in

the proceedings before him and has made full

and true disclosure of facts relating to the

case, allow the application indicating the

compounding

amount

and

grant

him

immunity from prosecution or reject such

application within ninety days of the receipt

of the application.

(4) The application shall not be decided

under sub-rule (3) without affording an

opportunity of being heard to the applicant

and recording the grounds of such rejection.

(5) The application shall not be allowed

unless the tax, interest and penalty liable to

be paid have been paid in the case for which

the application has been made.

(6) The applicant shall, within a period of

thirty days from the date of the receipt of the

order

under

sub-rule

(3),

pay

the

compounding amount as ordered by the

Commissioner and shall furnish the proof of

such payment to him.

(7) In case the applicant fails to pay the

compounding

amount

within

the

time

specified in sub-rule (6), the order made

under sub-rule (3) shall be vitiated and be

void.

(8) Immunity granted to a person under

sub-rule (3) may, at any time, be withdrawn

by the Commissioner, if he is satisfied that

such person had, in the course of the

compounding proceedings, concealed any

material particulars or had given false

evidence. Thereupon such person may be

tried for the offence with respect to which

immunity was granted or for any other

offence that appears to have been committed

by him in connection with the compounding

proceedings and the provisions the Act shall

apply as if no such immunity had been

granted.‖;

(vii) for ―FORM GST-RFD-01, FORM GST-

RFD-02, FORM GST-RFD-04, FORM GST-RFD-

05, FORM GST-RFD-06, FORM GST-RFD-07

and

FORM

GST-RFD-10‖,

the

following

FORMS shall respectively be substituted,

namely:—

―FORM GST-RFD-01, FORM GST-RFD-02,

FORM GST-RFD-04, FORM GST-RFD-05,

FORM GST-RFD-06, FORM GST-RFD-07,

FORM GST-RFD-10 and FORM GST-RFD-11‖.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1022

FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

Select: Registered/Casual/Unregistered/Non-resi-

dent taxable person

1. GSTIN/Temporary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

5. Tax Period: From <DD/MM/YY> To<DD/MM/YY>

6. Amount of Refund Claimed:

Act

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

7. Grounds of Refund Claim: (select from the drop

down):

a. Excess balance in Electronic Cash ledger

b. Exports of services- With payment of Tax

c. Exports of goods/services Without payment

of Tax, i.e., ITC accumulated

d. On account of assessment/provisional assess-

ment/appeal/any other order

i. Select the type of Order:

Assessment/Provisional Assessment/

/Appeal/Others

ii. Mention the following details:

1. Order No.

2. Order Date <calendar>

3. Order Issuing Authority

4. Payment Reference No. (of the amount to

be claimed as refund)

(If Order is issued within the system, then

2, 3, 4 will be auto populated)

e. ITC

accumulated

due

to

inverted

tax

structure [clause (ii) of proviso to section

54(3)]

f. On account of supplies made to SEZ unit/

/SEZ Developer or Recipient of Deemed

Exports

(Select the type of supplier/recipient)

1. Supplies to SEZ Unit

2. Supplies to SEZ Developer

3. Recipient of Deemed Exports

g. Refund of accumulated ITC on account of

supplies made to SEZ unit/SEZ Developer

h. Tax paid on a supply which is not provided,

either wholly or partially, and for which

invoice has not been issued

i. Tax paid on an intra-State supply which is

subsequently held to be inter-State supply

and vice versa

j. Excess payment of tax, if any

k. Any other (specify)

8. Details of Bank Account (to be auto populated

from RC in case of registered taxpayer)

a. Bank Account Number :

b. Name of the Bank :

c. Bank Account Type :

d. Name of account holder :

e. Address of Bank Branch :

f. IFSC :

g. MICR :

9. Whether Self-Declaration filed by Applicant u/s

54(4), if applicable Yes No

DECLARATION

I hereby declare that the goods exported are

not subject to any export duty. I also declare that I

have not availed any drawback on goods or

services or both and that I have not claimed

refund of the integrated tax paid on supplies in

respect of which refund is claimed.

Signature

Name –

Designation/Status

DECLARATION

I hereby declare that the refund of ITC claimed

in the application does not include ITC availed on

goods or services used for making nil rated or fully

exempt supplies.

Signature

Name –

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1023

DECLARATION

I hereby declare that the Special Economic

Zone unit/the Special Economic Zone developer

has not availed of the input tax credit of the tax

paid by the applicant, covered under this refund

claim.

Signature

Name –

Designation/Status

SELF- DECLARATION

I/We _____________ (Applicant) having GSTIN/

temporary Id…, solemnly affirm and certify that in

respect of the refund amounting to Rs. … /with

respect to the tax, interest, or any other amount

for the period from…to…, claimed in the refund

application, the incidence of such tax and interest

has not been passed on to any other person.

(This Declaration is not required to be furnished

by applicants, who are claiming refund under

clause (a) or clause (b) or clause (c) or clause (d) or

clause (f) of sub-section (8) of section 54..)

10. Verification

I/We <Taxpayer Name> hereby solemnly

affirm and declare that the information given

herein above is true and correct to the best of

my/our knowledge and belief and nothing has

been concealed therefrom.

We declare that no refund on this account has

been received by us earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

Statement - 1

(Annexure 1)

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]

Part A: Outward Supplies

(GSTR- 1: Table 4 and 5)

GSTIN/UIN

Invoice details

Rate ^Taxable

value

Amount

Place of Supply

(Name of State)

No.

Date

Value

Integrated

Tax

Central Tax State/UT Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

Part B: Inward Supplies

[GSTR 2: Table 3 (Matched Invoices)]

GSTIN

of

supplier

Invoice details

Rate

Taxable value

Amount of Tax

Place of supply

(Name of State)

Whether input or input

service/Capital goods

(incl. plant and

machinery)/Ineligible for

ITC

Amount of ITC

available

Integrated Tax

Central Tax

State/

/UT Tax

Cess

No.

Date

Value

Integrated

tax

Central

Tax

State/UT

Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

Note -The data shall be auto-populated from GSTR-1 and GSTR-2.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1024

Statement - 2

Refund Type: Exports of services with payment of tax

(GSTR- 1: Table 6A and Table 9)

1.

GSTIN of

recipient

Invoice details

Integrated

Tax

BRC/FIRC

Amended

Value

(Integrated

Tax)

(If any)

Debit Note

Integrated

Tax/

/Amended

(If any)

Credit Note

Integrated

Tax/

/Amended

(If any)

Net Integrated

Tax

= (11/8)+12-13

No.

Date

Value

SAC

Rate

Taxable

value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

13

14

6A. Exports

BRC/FIRC details are mandatory–in case of services.

________

Statement - 3

Refund Type: Export without payment of Tax-Accumulated ITC

(GSTR- 1: Table 6A)

GSTIN of

recipient

Invoice details

Shipping bill/Bill

of export

Integrated Tax

EGM Details

BRC/FIRC

No.

Date

Value

Goods/

Services

(G/S)

HSN/SAC

UQC

QTY

No.

Date

Port

Code ^Rate

Taxa-

ble

value

Amt. Ref No. Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

6A. Exports

Note - 1. Shipping Bill and EGM are mandatory – in case of goods.

2. BRC/FIRC details are mandatory–in case of Services.

______

Statement - 4

Supplies to SEZ/SEZ developer

Refund Type: On account of supplies made to SEZ unit/SEZ Developer

(GSTR- 1: Table 6B and Table 9)

GSTIN of recipient

Invoice details

Shipping

bill/Bill of

export

Integrated Tax

Amended Value

(Integrated Tax)

(If any)

Debit Note

Integrated Tax/

/Amended

(If any)

Credit Note

Integrated Tax/

/Amended

(If any)

Net

Integrated

Tax

= (10/9)

+ 11 – 12

No.

Date

Value

No.

Date

Rate

Taxable

Value

Amt.

Amt.

Amt.

Amt.

Amt.

1

2

3

4

5

6

7

8

9

10

11

12

13

6B: Supplies made to SEZ/SEZ developer

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1025

(GSTR- 5: Table 5 and Table 8)

GSTIN/UIN

Invoice details

Rate

Taxable value

Amount

Place of Supply

(Name of State)

Amended Value

(Integrated Tax)

(If any)

Debit Note

Integrated Tax/

/Amended

(If any)

Credit Note

Integrated Tax/

/Amended

(If any)

Net

Integrated

Tax

= (12/7)

+ 13 – 14

No.

Date

Value

Integrated Tax

Central Tax

State/UT Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

______

Statement - 5

Recipient of Deemed exports etc.

(GSTR-2: Table 3 and Table 6)

GSTIN of supplier

Invoice

details

Rate

Taxable value

Amount of Tax

Place of supply

(Name of State)

Whether input or input

service/Capital goods (incl.

plant and

machinery)/Ineligible for ITC

Amount of

ITC available

Amended Value

(ITC Integrated Tax)

(If any)

Debit Note

ITC Integrated Tax/

/Amended (If any)

Credit Note

ITC Integrated Tax/

/Amended (If any)

Net ITC

Integrated

Tax

= (17/7)

+ 18 – 19

Integrated Tax

Central Tax

State/UT Tax

Cess

No.

Date

Value

Integrated tax

Central

Tax

State/

UT Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

12

13 14 15 16

17

18

19

20

______

Statement - 6:

Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply

and vice versa

Order Details (issued in pursuance of Section 77 (1) and (2), if any:

Order No:

Order Date:

GSTIN/UIN Name

(in case B2C)

Details of invoice covering transaction considered

as intra-State/inter-State transaction earlier

Transaction which were held inter

State/intra-State supply subsequently

Invoice

details

Integra-

ted Tax

Central

Tax

State/

/UT Tax ^Cess Place of Supply

(only if different

from the

location

of recipient)

Integra-

ted Tax

Central

Tax

State/

/UT Tax ^Cess Place of Supply

(only if different

from the

location

of recipient)

No.

Date

Value

Taxable

Value

Amt

Amt

Amt

Amt

Amt

Amt

Amt

Amt

1

2 3 4

5

6

7

8

9

10

11

12

13

14

15

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1026

Statement - 7:

Refund Type: Excess payment of tax, if any in case of Last Return filed.

Refund on account excess payment of tax

(In case of taxpayer who filed last return GSTR-3 - table 12)

Sr.

No.

Tax

period

Reference No. of

return

Date of filing

return

Tax Payable

Integrated

Tax

Central

Tax

State/

UT Tax

Cess

1

2

3

4

5

6

7

8

________

Annexure-2

Certificate

This is to certify that in respect of the refund amounting to INR << >> -------------- (in words)

claimed by M/s. …… (Applicant‘s Name) GSTIN/Temporary ID…… for the tax period < ……>, the

incidence of tax and interest, has not been passed on to any other person. This certificate is based on the

examination of the Books of Accounts, and other relevant records and Returns particulars maintained/

furnished by the applicant.

Signature of the Chartered Accountant/Cost Accountant:

Name:

Membership Number:

Place:

Date:

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or

clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

______

FORM-GST-RFD-02

[See rules 90(1), 90(2) and 95(2)]

Acknowledgement

Your application for refund is hereby acknowledged against <Application Reference Number>

Acknowledgement Number

:

Date of Acknowledgement

:

GSTIN/UIN/Temporary ID, if applicable

:

Applicant‘s Name

:

Form No.

:

Form Description

:

Jurisdiction (tick appropriate)

:

Centre State/Union Territory :

Filed by

:

Refund Application Details

Tax Period

Date and Time of Filing

Reason for Refund

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1027

Amount of Refund Claimed:

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State/UT tax

Integrated Tax

Cess

Total

Note 1: The status of the application can be viewed by entering ARN through <Refund> Track Application Status‖

on the GST System Portal.

Note 2: It is a system generated acknowledgement and does not require any signature.

________

FORM-GST-RFD-04

[See rule 91(2)]

Sanction Order No.:

Date: <DD/MM/YYYY>

To

___________ (GSTIN)

___________ (Name)

____________ (Address)

Provisional Refund Order

Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-

Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...

Sir/Madam,

With reference to your above mentioned application for refund, the following amount is sanctioned to you

on a provisional basis:

Sr.

No.

Description

Central Tax

State/UT

Tax

Integrated

Tax

Cess

i

Amount of refund claimed

ii

10% of the amount claimed as refund

(to be sanctioned later)

iii

Balance amount (i-ii)

iv

Amount of refund sanctioned

Bank Details

v

Bank Account No. as per application

vi

Name of the Bank

vii

Address of the Bank/Branch

viii

IFSC

ix

MICR

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1028

FORM-GST-RFD-05

[See rule 91(3), 92(4), 92(5) & 94]

Payment Advice

Payment Advice No.:

Date: <DD/MM/YYYY>

To <Centre> PAO/Treasury/RBI/Bank

Refund Sanction Order No. ……………

Order Date……<DD/MM/YYYY>……….

GSTIN/UIN/Temporary ID < >

Name: < >

Refund Amount (as per Order):

Description

Integrated Tax

Central Tax

State/UT tax

Cess

T

I

P

F

O Total T

I

P

F

O Total T

I

P

F

O

Total

T

I

P

F

O Total

Net Refund

amount

sanctioned

Interest on

delayed

Refund

Total

Note– ‗T‘ stands Tax; ‗I‘ stands for Interest; ‗P‘ stands for Penalty; ‗F‘ stands for Fee and ‗O‘ stands for Others

Details of the Bank

i

Bank Account No. as per application

ii

Name of the Bank

iii

Name and Address of the Bank/branch

iv

IFSC

v

MICR

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

To

___________ (GSTIN/UIN/Temporary ID)

___________ (Name)

___________ (Address)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1029

FORM-GST-RFD-06

[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]

Order No.:

Date: <DD/MM/YYYY>

To

___________ (GSTIN/UIN/Temporary ID)

___________ (Name)

____________ (Address)

Show cause notice No. (If applicable)

Acknowledgement No. ………… Dated ………<DD/MM/YYYY>

Refund Sanction/Rejection Order

Sir/Madam,

This has reference to your above mentioned application for refund filed under section 54 of the

Act*/interest on refund*.

<< reasons, if any, for granting or rejecting refund >>

Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues

(where applicable) is as follows:

*Strike out whichever is not applicable

Description

Integrated Tax

Central Tax

State/ UT tax

Cess

T

I

P

F O

Total

T

I

P F O

Total

T I P F O

Total

T I P F O

Total

1. Amount of

refund/interest*

claimed

2. Refund sanctioned

on provisional basis

(Order No….date) (if

applicable)

3. Refund amount

inadmissible

<<reason

dropdown>>

<Multiple reasons to

be allowed>

4. Gross amount to be

paid (1-2-3)

5. Amount adjusted

against outstanding

demand (if any)

under the existing

law or under the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1030

Act.

Demand Order No……

date……, Act

Period

<Multiple rows

possible- add row to

be given>

6. Net amount to be

paid

Note:– ‗T‘ stands Tax; ‗I‘ stands for Interest; ‗P‘ stands for Penalty; ‗F‘ stands for Fee and ‗O‘ stands for Others

* Strike out whichever is not applicable

& 1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN __________under

sub-section (5) of section 54 of the Act/under section 56 of the Act^@

@ Strike out whichever is not applicable

(a) ^#and the amount is to be paid to the bank account specified by him in his application;

(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the

Table above;

(c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number

5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account

specified by him in his application^#.

# Strike-out whichever is not applicable

Or

& 2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of

Section (…) of the Act.

& 3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section

(…) of Section (…) of the Act.

& Strike-out whichever is not applicable

Date:

Signature (DSC)

Place:

Name:

Designation:

Office Address:

________

FORM-GST-RFD-07

[See rule 92(1), 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

To

____________ (GSTIN/UIN/Temp. ID No.)

____________ (Name)

____________ (Address)

Acknowledgement No. ………… Dated………<DD/MM/YYYY>…….

Order for Complete adjustment of sanctioned Refund

Part- A

Sir/Madam,

With reference to your refund application as referred above and further furnishing of information/filing of

documents against the amount of refund sanctioned to you has been completely adjusted against

outstanding demands as per details below:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1031

Refund Calculation

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

i

Amount of Refund claimed

ii

Net Refund Sanctioned on Provisional Basis (Order

No…date)

iii

Refund amount inadmissible rejected <<reason

dropdown>>

iv

Refund admissible (i-ii-iii)

v

Refund adjusted against outstanding demand (as

per order No.) under existing law or under this

law. . Demand Order No…… date…… <Multiple

rows may be given>

vi

Balance amount of refund

Nil

Nil

Nil

I hereby, order that the amount of claimed/admissible refund as shown above is completely adjusted

against the outstanding demand under this Act/under the existing law. This application stands disposed

as per provisions under sub-section (…) of Section (…) of the Act.

OR

Part-B

Order for withholding the refund

This has reference to your refund application referred to above and information/documents furnished in

the matter. The amount of refund sanctioned to you has been withheld due to the following reasons:

Refund Order No.:

Date of issuance of Order:

Sr.

No.

Refund Calculation

Integrated

Tax

Central

Tax

State/UT Tax

Cess

i

Amount of Refund Sanctioned

ii

Amount of Refund Withheld

iii

Amount of Refund Allowed

Reasons for withholding of the refund:

<<Text>>

I hereby, order that the amount of claimed/admissible refund as shown above is withheld for the above

mention reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.

Date:

Signature (DSC)

Place:

Name:

Designation:

Office Address:

________

FORM GST RFD-10

[See rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and

Organization, Consulate or Embassy of foreign countries, etc.

1. UIN

:

2. Name

:

3. Address

:

4. Tax Period (Quarter)

: From <DD/MM/YY> To <DD/MM/YY>

5. Amount of Refund Claim

: <INR> <In Words>

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1032

Amount

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

6. Details of Bank Account:

a. Bank Account Number

b. Bank Account Type

c. Name of the Bank

d. Name of the Account Holder/Operator

e. Address of Bank Branch

f.

IFSC

g. MICR

7. Reference number and date of furnishing FORM GSTR-11

8. Verification

I _______ as an authorised representative of << Name of Embassy/international organization >> hereby

solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution

and Organization, Consulate or Embassy of foreign countries/any other person/class of persons

specified/notified by the Government.

Date:

Signature of Authorised Signatory:

Place:

Name:

Designation/Status

________

FORM GST RFD-11

[See rule 96A]

Furnishing of bond or Letter of Undertaking for export of goods or services

1. GSTIN

2. Name

3. Indicate the type of document furnished

Bond: Letter of Undertaking

4. Details of bond furnished

Sr. No.

Reference No. of the bank guarantee

Date

Amount

Name of bank and

branch

1

2

3

4

5

Note:– Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1033

5. Declaration

(i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on

export of goods or services.

(ii)

I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the

department will be at liberty to get the payment from the bank against the bank guarantee.

(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the

amount of integrated tax payable in respect of export of goods or services.

Signature of Authorized Signatory

Name

Designation/Status -------

Date ----------

______

Bond for export of goods or services without payment of integrated tax

(See rule 96A)

I/We.................of....................,hereinafter called ―obligor(s)‖, am/are held and firmly bound to the

President of India (hereinafter called ―the President‖) in the sum of......................rupees to be paid to the

President for which payment will and truly to be made.

I/We jointly and severally bind myself/ourselves and my/our respective heirs/executors/

/administrators/legal

representatives/successors

and

assigns

by

these

presents;

Dated

this...................day of....................;

WHEREAS the above bounden obligor has been permitted from time to time to supply goods or

services for export out of India without payment of integrated tax;

and whereas the obligor desires to export goods or services in accordance with the provisions of

clause (a) of sub-section (3) of section 16;

AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount

of............................................ rupees endorsed in favour of the President and whereas the obligor has

furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;

The condition of this bond is that the obligor and his representative observe all the provisions of the

Act in respect of export of goods or services, and rules made thereunder;

AND if the relevant and specific goods or services are duly exported;

AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along

with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said

officer, this obligation shall be void;

OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall

be in full force and virtue:

AND the President shall, at his option, be competent to make good all the loss and damages, from the

amount of bank guarantee or by endorsing his rights under the above-written bond or both;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1034

I/We further declare that this bond is given under the orders of the Government for the performance of

an act in which the public are interested;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the

obligor(s).

Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address

Occupation

(2) Name and Address

Occupation

Accepted by me this ……………………………. day of ................................... (month) .................…….. (year)

……………………………………. of …………….. (Designation) for and on behalf of the President of India.‖.

______

Letter of Undertaking for export of goods or services without payment of integrated tax

(See rule 96A)

To

The President of India (hereinafter called the ―President‖), acting through the proper officer

I/We …… of……. (address of the registered person) having Goods & Services Tax Identification

Number No………, hereinafter called "the undertaker(s) including my/our respective heirs,

executors/administrators, legal representatives/successors and assigns by these presents, hereby jointly

and severally undertake on this ……day of… to the President;

(a) to export the goods or services supplied without payment of integrated tax within time

specified in sub-rule (1) of rule 96A;

(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in

respect of export of goods or services;

(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with

an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date

of invoice till the date of payment.

I/We declare that this undertaking is given under the orders of the proper officer for the performance

of enacts in which the public are interested.

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the

undertaker(s)

Signature(s) of undertaker(s).

Date :

Place :

Witnesses

(1) Name and Address

Occupation

(2) Name and Address

Occupation

Date :

Place :

Accepted by me this ………………………….day of………………… (month) ………………..……… (year)

…………………………… of……………………… (Designation) for and on behalf of the President of India

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1035

FORM GST INS-1

Authorisation for Inspection or Search

[See rule 139 (1)]

To

………………………………………..

………………………………………..

(Name and Designation of officer)

Whereas information has been presented before me and I have reasons to believe that—

A. M/s._________________________________________________________

 has suppressed transactions relating to supply of goods and/or services

 has suppressed transactions relating to the stock of goods in hand

 has claimed input tax credit in excess of his entitlement under the Act

 has claimed refund in excess of his entitlement under the Act

 has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax

under this Act;

OR

B. M/s._________________________________________________________

 is engaged in the business of transporting goods that have escaped payment of tax

 is an owner or operator of a warehouse or a godown or a place where goods that have escaped

payment of tax have been stored

 has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this

Act.

OR

C.

 goods liable to confiscation/documents relevant to the proceedings under the Act are secreted in the

business/residential premises detailed hereinbelow

<<Details of the Premises>>

Therefore,—

 in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize

and require you to inspect the premises belonging to the above mentioned person with such

assistance as may be necessary for inspection of goods or documents and/or any other things

relevant to the proceedings under the said Act and rules made thereunder.

OR

 in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize

and require you to search the above premises with such assistance as may be necessary, and if any

goods or documents and/or other things relevant to the proceedings under the Act are found, to seize

and produce the same forthwith before me for further action under the Act and rules made

thereunder.

Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the

questions relevant to inspection/search operations, making of false statement or providing false

evidence is punishable with imprisonment and/or fine under the Act read with section 179, 181, 191

and 418 of the Indian Penal Code.

Given under my hand & seal this ………… day of ……… (month) 20.… (year). Valid for …… day(s).

Seal

Place

Signature, Name and designation of the

issuing authority

Name, Designation & Signature of the Inspection Officer/s

(i)

(ii)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1036

FORM GST INS-02

Order of Seizure

[See rule 139 (2)]

Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was

conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):

<<Details of premises>>

which is/are a place/places of business/premises belonging to:

<<Name of Person>>

<<GSTIN, if registered>>

in the presence of following witness(es):

1. <<Name and address>>

2. <<Name and address>>

and on scrutiny of the books of accounts, registers, documents/papers and goods found during the

inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents

and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s)

mentioned above.

Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby

seize the following goods/books/documents and things:

A)

Details of Goods seized:

Sr. No.

Description of goods

Quantity or units

Make/mark or model

Remarks

1

2

3

4

5

B)

Details of books/documents/things seized:

Sr. No.

Description of books/

/documents/things seized

No. of books/documents/

/things seized

Remarks

1

2

3

4

and these goods and or things are being handed over for safe upkeep to:

<<Name and address>>

with a direction that he shall not remove, part with, or otherwise deal with the goods or things except

with the previous permission of the undersigned.

Place:

Name and Designation of the Officer

Date:

Signature of the Witnesses

Sr. No.

Name and address

Signature

1

2

To:

<<Name and address>>

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1037

FORM GST INS-03

Order of Prohibition

[See rule 139(4)]

Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was

conducted on __/__/____ at __:__ AM/PM in the following premise(s):

<<Details of premises>>

which is/are a place/places of business/premises belonging to:

<<Name of Person>>

<<GSTIN, if registered>>

in the presence of following witness(es):

1. <<Name and address>>

2. <<Name and address>>

and on scrutiny of the books of accounts, registers, documents/papers and goods found during the

inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents

and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s)

mentioned above.

Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby

order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except

without the previous permission of the undersigned:

Sr. No.

Description of goods

Quantity or units

Make/mark or model

Remarks

1

2

3

4

5

Place:

Name and Designation of the Officer

Date:

Signature of the Witnesses

Name and address

Signature

1

2

To:

<<Name and address>>

________

FORM GST INS-04

Bond for Release of Goods Seized

[See rule 140(1)]

I................. of.................... hereinafter called ―obligor(s)‖ am held and firmly bound to the President of

India (hereinafter called ―the President‖) and/or the Governor of ………….(State) (hereinafter called ―the

Governor‖) in the sum of...........................rupees to be paid to the President/the Governor for which

payment will be made. I jointly and severally bind myself and my heirs/executors/administrators/legal

representatives/successors and assigns by these presents; dated this...................day of....................

WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been

seized vide order number ……………………dated………… having value ………….rupees involving an

amount of tax of ……………………. rupees. On my request the goods have been permitted to be released

provisionally by the proper officer on execution of the bond of value …………………rupees and a security

of ……………………rupees against which cash/bank guarantee has been furnished in favour of the

President/Governor; and

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1038

WHEREAS I undertake to produce the said goods released provisionally to me as and when required

by the proper officer duly authorized under the Act.

And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are

duly paid within ten days of the date of demand thereof being made in writing by the said proper officer,

this obligation shall be void.

OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall

be in full force:

AND the President/Governor shall, at his option, be competent to make good all the losses and

damages from the amount of the security deposit or by endorsing his rights under the above-written

bond or both;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the

obligor(s).

Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address

(2) Name and Address

Date

Place

Accepted by me this......................... day of .................... (month).................… (year) ………………………

(designation of officer) for and on behalf of the President/Governor.

(Signature of the Officer)

________

FORM GST INS-05

Order of Release of Goods/Things of Prishable or Hazardous Nature

[See rule 141(1)]

Whereas the following goods and/or things were seized on __/__/____ from the following premise(s):

<<Details of premises>>

which is/are a place/places of business/premises belonging to:

<<Name of Person>>

<<GSTIN, if registered>>

Details of goods seized:

Sr. No.

Description of goods

Quantity or units

Make/mark or model

Remarks

1

2

3

4

5

and since these goods are of perishable or hazardous nature and since an amount of Rs. …………

(amount in words and digits), being an amount equivalent to the:

 market price of such goods or things

 the amount of tax, interest and penalty that is or may become payable

has been paid, I hereby order the above mentioned goods be released forthwith.

Place:

Name and Designation of the Officer

Date:

To:

<<Name and Designation>>

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1039

FORM GST DRC - 01

[See rule 142(1)]

Reference No.:

Date:

To

_______________ GSTIN/ID

_______________ Name

_______________ Address

Tax Period _________

F.Y. ________

Act -

Section/sub-section under which SCN is being issued —

SCN Reference No. ______

Date ________

Summary of Show Cause Notice

(a) Brief facts of the case

(b) Grounds

(c) Tax and other dues

(Amount in Rs.)

Sr. No.

Tax Period

Act

Place of supply (name of

State)

Tax/Cess

Others

Total

1

2

3

4

5

6

7

Total

________

FORM GST DRC - 02

[See rule 142(1)(b)]

Reference No.:

Date:

To

_______________ GSTIN/ID

_______________ Name

_______________ Address

SCN Ref. No. _______

Date –

Statement Ref. No. _____

Date –

Section/sub-section under which statement is being issued -

Summary of Statement

(a) Brief facts of the case

(b) Grounds

(c) Tax and other dues

(Amount in Rs.)

Sr. No.

Tax Period

Act

Place of supply (name of

State)

Tax/Cess

Others

Total

1

2

3

4

5

6

7

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 7)

5TH JULY, 2017

1040

FORM GST DRC - 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the Show Cause Notice (SCN) or statement

1

GSTIN

2

Name

3

Cause of payment

<< drop down>>

Audit, investigation, voluntary, SCN, others

(specify)

4

Section under which voluntary payment is made

<< drop down>>

5

Details of show cause notice, if payment is made

within 30 days of its issue

Reference No.

Date of issue

6

Financial Year

7

Details of payment made including interest and penalty, if applicable

(Amount in Rs.)

Sr.

No.

Tax

Period

Act

Place of

supply

(POS)

Tax/

/Cess ^Interest

Penalty, if

applicable

Total

Ledger

utilised (Cash/

/Credit)

Debit

entry No.

Date

of

debit

entry

1

2

3

4

5

6

7

8

9

10

11

8. Reasons, if any - << Text box>>

9. Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Name ___________

Designation/Status……

Date –

________

FORM GST DRC – 04

[See rule 142(2)]

Reference No.:

Date:

To

_______________ GSTIN/ID

_______________ Name

_______________ Address

Tax Period _________

F.Y. _______

ARN -

Date –

Acknowledgement of acceptance of payment made voluntarily

The payment made by you vide application referred to above is hereby acknowledged to the extent of

the amount paid and for the reasons stated therein.

Signature

Name

Designation

Copy to –